TMI Blog2018 (5) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... and submitted that if the matter is remanded back to the authority, then the appellant will be able to establish with each item and its usage Held that:- This case needs to be remanded back to the original authority for verification of the various items and its usage in the factory and thereafter, the original authority will pass fresh order after considering the documents which may be produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records of the appellant by the internal audit party of the department for the period November 2012 to December 2013 it was noticed that the assessee has availed ineligible CENVAT credit on structural items like steel angles, coils, channels, MS plates falling under Chapter 72 and 73 of Central Excise Tariff Act as capital goods amounting to ₹ 3,48,046/-. It was felt that the said goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 3,48,046/- with interest and imposed penalty of ₹ 3,48,046/- under Rule 15(2) of CENVAT Credit Rules, 2004. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the appeal of the appellant. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the submissions of both the parties, I find that as per the appellant they have availed the CENVAT credit on various inputs or capital goods and input services which have been used for fabricating crane girder and other capital goods. The appellant has given the details of invoices and the items and the usage of that items in a table in the grounds of appeal and the counsel further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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